Court of Justice 12 July 2012, Joined Cases C-608/10, C-10/11 and C-23/11: Judgment of the Court (First Chamber) of 12 July 2012 (references for a preliminary ruling from the Finanzgericht Hamburg — Germany) — Südzucker AG (C-608/10), WEGO Landwirtschaftliche Schlachtstellen GmbH (C-10/11), Fleischkontor Moksel GmbH (C-23/11) v Hauptzollamt Hamburg-Jonas (Agriculture — Export refunds — Incorrect indication of the exporter in the export declaration — National legislation making entitlement to an export refund subject to the entry of the applicant as the exporter in the export declaration — Correction of the export declaration after the goods have been released)

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